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P.G. EXIM PVT. LTD. vs. ASSISTANT COMMISSIONER OF REVENUE, N.S. ROAD & MR CHARGE & OTHERS
(Calcutta High Court)

Hon'ble Judges:

RAJA BASU CHOWDHURY
Pet. Counsel
Souradeep Majumder.
Res. Counsel
Anirban Ray
T. M. Siddiqui
Tanoy Chakraborty

Petitioner / Applicant

P.G. EXIM PVT. LTD.

Respondent ASSISTANT COMMISSIONER OF REVENUE, N.S. ROAD & MR CHARGE & OTHERS
Court Calcutta High Court
State

West Bengal

Date Aug 19, 2024
Order No.

WPA 16363 of 2024

Citation

2024(8) TAXREPLY 10622
Original Order
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ORDER

1. Affidavit of service filed in Court today is taken on record. 2. Being aggrieved by an order dated 26th July, 2023 passed under Section 73 of the CGST/WBGST Act, 2017 (hereinafter referred to as the “said Act”), the petitioner had preferred an appeal. However, before such appeal was filed, a sum of Rs. 2,37,894/- had been recovered from the petitioner. Simultaneously with the filing of the appeal in addition to the said sum of Rs. 2,37,894/- the petitioner had deposited a sum of Rs. 31,380/-, though Mr. Majumder, learned advocate appearing on behalf of the petitioner would submit that such sum was not payable as Rs. 2,37,894/- was already recovered. He submits that the delay caused in filing the appeal was by reasons of medical condition of the authorised representative of the petitioner who was in charge of looking after the matter. He submits that the representative of the petitioner had been suffering from cirrhosis of liver which prevented the petitioner from ....

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